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All Journal AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Aghniya: Jurnal Ekonomi Islam Journal of Social Research Journal of Applied Islamic Economics and Finance Proceeding International Applied Business and Engineering Conference Jurnal Akuntansi, Keuangan dan Perpajakan Wahana Islamika: Jurnal Studi Keislaman
Anita Putri
Politeknik Negeri Medan, Indonesia
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Peningkatan Kesejahteraan Keluarga Muslim Melalui Implementasi Manajemen Keuangan Islami. Hartato Rianto; Anita Putri; Riski Aseandi
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2022): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v6i1.4585

Abstract

Kesejahteraan keluarga masih menjadi permasalahan yang krusial di Indoneisa. Kesejahteraan ini sangat dipengaruhi oleh pendapatan dan pengelolaan keuangan yang dimiliki oleh keluarga tersebut. Peningkatan kesejahteraan keluarga dapat terjadi bila pengelolaan keuangan dilakukan dengan baik. Pendapatan yang relatif kecil bila di alokasikan secara efektif dan efesien dangan membagi proporsi konsumsi dan investasi secara tepat diyakini dapat meningkatkan kesejahteraan keluarga tersebut di masa yang akan datang. Pelatihan manajemen keuangan menjadi salah satu solusi terbaik yang dapat diberikan oleh civitas akademika. Pelatihan keuangan akan menambah pengetahuan dan kemampuan masyarakat dalam memanajemen keuangan yang dimiliki. Hal inilah yang mendorong peneliti untuk melakukan pelatihan manajemen keuangan. Peneliti memasukan instrumen islam kedalam materi pengelolaan keuangan dikarenakan pengelolaan keuangan secara islami akan mendatangkan kebaikan didunia hingga ke akhirat. Peneliti memililih Dea perlis sebagai tempat penelitian dikaenakan mayorita perekonomian yang dimiliki warga adalah menengah kebawah dengan penghasilan yang tidak menentu dikarenakan pekerjaan yang dimiliki hampir seluruh masyarakat adalah sebagai nelayan. Hasil pengabdian kepada msyarakat ini telah menambah pengetahuan dan kemampuan masyarakat dalam mengelola uang yang dimiliki secara efektif dan efesien serta sesuai dengan syariat islam.
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Syariah Indonesia Dengan Manajemen Laba Sebagai Variabel Intervening Anita Putri
AGHNIYA : Jurnal Ekonomi Islam Vol 2, No 1 (2020): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.969 KB) | DOI: 10.30596/aghniya.v2i1.3860

Abstract

The objective of the research was to find out and to examine the influence of firm size, asset structure, auditor quality, leverage, institutional ownership, voluntary discloser, firm growth, profitability, and earning management on earning quality partially and simultaneously in manufacture companies listed in BEI (Indonesia Stock Exchange) and to find out the influence of firm size, asset structure, auditor quality, leverage, institutional ownership, voluntary discloser, firm growth, and profitability on earning quality through earning management in manufacture companies listed in BEI. The research used causal method ad secondary data. The population was 81 manufacture companies listed in BEI in the period of 2012- 2015.The samples were 81 companies, taken by using census sampling technique. The data were analyzed by using multiple regression analysis and path analysis with an SPSS software program. The result of the research showed that, simultaneously, independent variables of firm size, asset structure, auditor quality, leverage, institutional ownership, voluntary discloser, firm growth, profitability, and earning management had significant influence on earning quality in manufacture companies listed in BEI in the period of 2012-2015. Partially, independent variables of asset structure, audit quality, profit management, leverage, and profitability had significant influence on profit quality, while the variables of firm size, institutional ownership, voluntary disclosure, and firm growth did not have any influence on earning quality. Earning management could be intervening variable on the correlation of audit quality with earning quality and of firm growth with earning quality. Earning management could not become intervening variable on the correlation of firm size with earning quality, of asset structure with earning quality, of voluntary disclosure with earning quality, and of profitability with earning quality in manufacture companies listed in BEI in the period of 2012-2015.
Pengaruh Likuiditas, Leverage, Dan Profitabilitas Terhadap Return Saham Pada Perusahaan Manufaktur Pada Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Hartato Rianto; Anita Putri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1601

Abstract

This study was conducted to determine how the influence of the current ratio, debt to equity ratio, and return on assets on stock returns in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange. Data taken from www.idx.co.id. The data used are from 2014 to 2019. The study was conducted in 2021. The population in this study was 61 companies with 39 companies used as samples. This study uses quantitative data that is processed with the Eviews 9 application with the panel regression method. The test results conclude that only the return on assets variable partially has a significant effect on stock returns, while the current ratio and debt to equity ratio partially have no significant effect on stock returns. Simultaneously, the current ratio, debt to equity ratio, and return on assets also have no significant effect on stock returns of manufacturing companies in the basic and chemical industry sectors. The contribution given by the variable current ratio, debt to equity ratio, and return on assets to stock returns is only 1.20%, while the level of closeness of the variables current ratio, debt to equity ratio, and return on assets to stock returns is not very close.
MODEL PENYALURAN FILANTROPI ISLAM SECARA PRODUKTIF Anriza Witi Nasution; Diena Fadhilah; Anita Putri
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 9 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i9.2022.3633-3641

Abstract

Tujuan penelitian ini adalah menghasilkan model pendayagunaan dana filantropi islam yang dapat diterapkan oleh lembaga zakat inisiatif zakat Indonesia. Model pendayagunaan ini diharapkan dapat membuat program penyaluran dana filantropi islam yang dilakukan oleh inisiatif zakat indonesia lebih berfariasi, efektif, dan efesien. Sehingga dapat menghasilkan kebermanfaatan lebih bagi para mustahik. Keberhasilan model pendayagunaan dana filantropi islam secara produktif ini dapat diukur dari persentasi keberhasilan lembaga zakat inisiatif indonesia dalam merubah mustahik menjadi muzaki. Penelitian ini menggunakan metode kualitatif dengan teknik pengambilan data secara observasi, dan wawancara, dimana tim peneliti akan melakukan wawancara kepada amil dan para mustahik penerima dana filantropi islam produktif. Hasil penelitian ini menunjukan bahwa model penyaluran dana filantropi pada lemba zakat IZI dapat dibagi menjadi tiga proses yaitu, proses penghimpunan dna yang terbagi dalam dua aktivitas yaitu desain program dan promosi, selanjutnya adalah proses penentuan mustahik yang terdiri dari lima aktivitas yaitu menghitung dana filantropi yang akan disalurkan, mencari calon mustahik, memverifikasi calon mustahik, penetapan mustahik penerima manfaat, pengelompokan mustahik, dan proses terakhir adalah penyaluran dana filantropi yang terdiri dari empat aktivitas yaitu memberi pembinaan, memberikan dana filantropi, melakukan pendampingan, dan melakukan evaluasi.
Pengaruh DPK, NPF, CAR, ROA, dan REO Pada Pembiayaan yang Disalurkan BPRS di Indonesia Chanda Fawwaz Mahesa; Mochamad Edman Syarief; Anita Putri; Raya Puspita Sari Hasibuan
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3849

Abstract

This study examines the factors that influence the distribution of financing in islamic rural banks in Indonesia. These factors include Third Party Funds (DPK), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Rasio efisiensi Operasional (REO). The population and sample used in this study are all of Islamic rural banks in Indonesia. The data used is secondary data in annual financial reports published by financial servives authority of Indonesia on it is official website for 2015-2020 period. Quantitative is the method used in this research with multiple regression processed through the Eviews version 9 program as the data processing application. The results of the analysis show that partially DPK, ROA, and REO have positive and significant influence to financing, while CAR and NPF partially have no influence to financing.
PEMBUATAN BUSINESS PLAN DAN LAPORAN KEUANGAN YANG TERDIGITALISASI (PADA USAHA DIMSUM META) Ilham H. Napitupulu; Rosmaida Tambun; Anita Putri
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 9 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i9.2022.3642-3649

Abstract

Penelitian ini bertujuan untuk membuat dan menerapan business plan yang baik dalam upaya peningkatan kualitas dan kuantitas penjualan yang dapat dilakukan oleh pelaku usaha Dimsum Meta. Metode yang digunakan pada penelitian ini adalah kualitatif. Penelitian ini merupakan studi lapangan dimana data penelitian langsung diperoleh dilapangan, dengan menggunakan teknik wawancara, dan penyebaran quisioner, informan penelitian ini adalah pelaku usaha dan konsumen. Hasil penelitian ini menunjukan bahwa terdapat beberapa aktivitas bisnis yang mengganggu perkembangan usaha dimsum Meta seperti respon terhadap pembeli yang lamban, serta inkonsistensi dalam pencatatan laporan keuangan. Penelitian ini menjelaskan bahwa bisnis meta memiliki prospek yang bagus karena sudah memiliki pelanggan setia, usaha dimsum meta membutuhkan modal awal sebesar Rp. 92.000.000, dengan pengeluaran rutin perbulan sebesar Rp. 30.000.000, serta memiliki potensi menghasilkan keuntungan Rp. 5.000.000 perbulannya. Strategi pemasaran berfokus pada media digital karena pangsa pasar utama usaha ini adalah kaum muda. Laporan keungan Dimsum Meta terdiri dari jurnal pembelian, jurnal penjualan, jurnal umum, jurnal penerimaan kas, jurnal pengeluaran kas, buku pembantu piutang dan hutang, buku besar, neraca lajur, neraca saldo setelah tutup buku, daftar hutang dagang, daftar piutang dangang, neraca, dan laporan laba rugi.
The Relationship Of Intellectual Capital Disclosure On Financial Statements Of Plantation Companies On Tax Paying Compliance Raya Puspita Sari Hasibuan; Anita Putri; William Caesar
International ABEC 2021: Proceeding International Applied Business and Engineering Conference 2021
Publisher : International ABEC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.319 KB)

Abstract

The long-term goal of implementing this research is to determine the relationship between the independent variable and the dependent variable and the existence of moderating variables that can strengthen or weaken the relationship between these variables. Where the independent variables in this study are the application of accounting conservatism, firm size, firm age, concentration of ownership and independent commissioners, while the dependent variable is tax compliance and the moderating variable is intellectual capital disclosure. The object of this research is all plantation companies whose financial statements have been audited from 2016-2020 and are listed on the Indonesia Stock Exchange. The analytical tool used in this research is SmartPLS. This research was conducted by downloading the financial statements of the plantation companies on the IDX website, namely www.idx.co.id. The number of companies that were sampled in this study were 75 plantation companies according to predetermined criteria. The result of this study is that all the independent variables contained in this study have no effect on the dependent variable, meaning that there is a discrepancy between the theory previously described and the results of this study. While the moderating variable in this study was able to strengthen the relationship between the dependent variable and the independent variable. Thus the results of this study need to be evaluated better with respect to the use of appropriate variables, suitability of the use of analytical tools, as well as the object under study.
REFORMULASI TATA KELOLA KEUANGAN MASJID MENUJU REVOLUSI MASJID 4.0. Anita Putri; Raya Puspita Sari Hasibuan
Wahana Islamika: Jurnal Studi Keislaman Vol. 7 No. 2 (2021): Wahana Islamika: Jurnal Studi Keislaman
Publisher : STAI Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/97zsv975

Abstract

The mosque is one organization that has not been ableto adapt to technological advances. This results in the mosque'sresources being not managed optimally. The purpose of thisstudy was to describe the application of technology to thefinancial management of mosques in Binjai City and, to conducta SWOT analysis of mosque financial governance. This studyuses field data, and analyzes the data using qualitative methods.The results of this study indicate that the implementation oftechnology in mosque financial management is very minimal,this is indicated by the large number of handwritten mosquefinancial reports because the administrators cannot operatecomputers. the administrators, the drawbacks are technologicalstuttering, minimal innovation, minimal training, lack ofgeneration x, y, z, the opportunities they have are technologicaldevelopments, modernist civilization, economic stability, and thethreat is hedon culture and erosion of faith.
Analisis Kinerja Keuangan Bank di Indonesia Sebelum dan Selama Pandemi Covid-19 dengan Menggunakan Rasio Keuangan (Studi Komparasi Bank BUMN dan Bank Swasta Konvensional) Yuni Siska Saragih; Anita Putri; Selfi Afriani Gultom; Novi Handayani Simbolon
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 1 (2023): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i1.1082

Abstract

Financial performance is a measuring tool for assessing a company. The Covid-19 pandemic has resulted in many people experiencing difficulties and termination of employment. This has an impact on the economic sector which makes financing not smooth due to delinquent debtors. This study aims to determine the financial performance of banks before and during the Covid-19 pandemic conventional bank and to find out the financial performance of Bank BUMN or Conventional Private Bank that have the most impact on the Covid-19 pandemic as measured by using LDR, ROA, ROE, and CAR financial ratios. This type of research is quantitative research. The research data used are secondary data using the published financial reports of Bank BUMN or Conventional Private Bank for the period 2018 - 2020. This research uses a descriptive analysis method with financial ratio analysis and an Paired Sampels T Test. The results of this study indicate that there are significant differences in banking financial performance before conventional bank and during the Covid-19 pandemic. Meanwhile, the CAR financial ratio has no significant difference in banking financial performance before and during the Covid-19 pandemic. Banking financial performance during the Covid-19 pandemic had more of an Conventional Private Bank.  Abstrak Kinerja keuangan merupakan alat ukur untuk menilai perusahaan. Pandemi Covid-19 mengakibatkan banyak masyarakat yang mengalami kesulitan dan pemutusan hubungan kerja, hal ini berdampak pada sektor ekonomi yang membuat pembiayaan menjadi tidak lancar karena penunggakan debitur. Penelitian ini bertujuan untuk mengetahui kinerja keuangan perbankan sebelum dan selama pandemi Covid-19 bank konvensional dan mengetahui kinerja keuangan Bank BUMN atau Bank Swasta Konvensional yang paling berdampak terhadap pandemi Covid-19 yang diukur dengan mengggunakan rasio keuangan LDR, ROA, ROE, dan CAR. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Data penelitian yang digunakan adalah data sekunder dengan menggunakan laporan keuangan publikasi bank BUMN atau bank swasta konvensional periode tahun 2018-2020. Penelitian ini menggunakan metode analisis deskriptif dengan analisis rasio keuangan dan uji beda untuk sampel berpasangan. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan signifikan terhadap kinerja keuangan perbankan sebelum dan selama pandemi Covid-19 bank konvensional. Sedangkan, rasio keuangan CAR tidak terdapat perbedaan signifikan terhadap kinerja keuangan perbankan sebelum dan selama pandemi Covid-19. Kinerja keuangan perbankan selama pandemi Covid-19 lebih berdampak pada bank swasta konvensional.
Innovation of Financial Accounting Practices through the Design of SAK-Based Financial Accounting Applications Raya Puspita Sari Hasibuan; Cut Nizma; Anita Putri; Rahmadani Rahmadani
Journal of Social Research Vol. 3 No. 4 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Applied Innovation Research (PTI) aims to create a SAK-based financial application design for MSMEs and SMEs in financial management and production activities. The design will be applied in student practicum for financial accounting courses at Medan State Polytechnic, a Vocational State University. The goal is to create a simple design for financial accounting applications that will be used by MSMEs and classroom learning activities. The main goal is to develop students and MSMEs' technology skills, even if they lack good abilities. The PTI project partners with other universities with IT-capable human resources to collaborate on utilizing existing competencies in accounting and Information Technology science. The goal is to create a digitalized, accessible, and user-friendly financial accounting application that will benefit both students and SMEs.
Co-Authors Anriza Witi Nasution Aseandi, Riski Chanda Fawwaz Mahesa Cut Nizma Diena Fadhilah Gultom, Selfi Afriani Ilham H. Napitupulu Rahmadani Rahmadani Raya Puspita Sari Hasibuan Raya Puspita Sari Hasibuan Rianto, Hartato Rosmaida Tambun Syarief, Mochamad Edman William Caesar Yuni Siska Saragih